The Governor has issued an executive order to the FTB, CDTFA, State Board of Equalization, and the Office of Tax Appeals to “use their administrative powers where appropriate” to provide relief to individuals and businesses impacted by the wildfires. These agencies have been directed to grant:1
- Extensions for filing, audits, billing notices, and assessments; and
- Relief from subsequent penalties and interest.
The order also suspends the requirement that taxpayers must provide a sworn statement detailing the facts for a claim for relief as a result of a disaster. Taxpayers will not have to file the sworn statement until three months after the due date of the return or payment.
In addition, taxpayers in affected counties will be granted an extension until June 1, 2021, to file a claim to have the value of their property reappraised.
The Governor has declared states of emergency for the following counties:
| Butte | Napa | Solano |
| Del Norte | Nevada | Sonoma |
| Glenn | Plumas | Tehama |
| Humboldt | San Mateo | Trinity |
| Lake | Santa Clara | Tulare |
| Lassen | Santa Cruz | Yolo |
| Mariposa | Shasta | Yuba |
| Monterey | Sierra |
The FTB and IRS have already granted filing extensions to taxpayers in the following counties that have received a federal disaster declaration.
| Butte | Monterey | Santa Cruz |
| Fresno | Napa | Siskiyou |
| Lake | San Bernardino | Solano |
| Los Angeles | San Diego | Sonoma |
| Madera | San Mateo | Yolo |
| Mendocino | Santa Clara |
For more information, see “Filing and payment extensions for wildfire victims announced,” available at:
www.caltax.com/news/hot-news-and-notes/filing-and-payment-extensions-for-wildfire-victims-announced/
1 Executive Order N-81-20 available at: www.gov.ca.gov/wp-content/uploads/2020/09/9.25.20-EO-N-81-20-signed.pdf